To help employees accrue retirement benefits beyond the limits of regular 401(k) plans, most large and medium-sized public companies maintain an excess 401(k) plan. These can be made available to almost all employees, as opposed to top-hat elective deferral plans. This article explains the workings of excess 401(k) plans and the related issues, including taxation.

The ability to receive deferred stock units (DSUs), or RSUs that let you delay the delivery of shares (and thus taxes) at vesting, depends on whether your company allows these in its stock plan. Deferred stock units are the right …